Modelo 100 — The annual income tax return for freelancers
The definitive IRPF return. Every box explained, applicable deductions, and the step-by-step guide.
What is Modelo 100?
This is the annual IRPF (Personal Income Tax) declaration. You settle everything you earned, paid in taxes, and whether you are owed a refund or owe the difference.
For a freelancer, Modelo 100 consolidates all quarterly Modelo 130 payments, withholdings from clients, and applies personal deductions (family, housing, regional) that Modelo 130 cannot account for.
The final equation
Total IRPF for the year − Modelo 130 payments − Withholdings = Result (to pay or refund)
Who has to file it?
As a freelancer, you are always required to file Modelo 100 if you have business income, regardless of the amount. This is different from employees, who are sometimes exempt.
How much tax does each euro pay?
IRPF is progressive: the first euros are taxed less than the last. It applies in brackets — only the portion that exceeds each limit is taxed at the higher rate, not all your income.
Effective rate: 23.9% (not the 30% top bracket rate)
The most important boxes for freelancers
Modelo 100 has hundreds of boxes. These are the ones that affect almost all freelancers.
Gross annual income minus all deductible expenses (including RETA). This is the starting point of your freelancer declaration.
If this is your first year with positive profit (or the second) and you had no activity the prior year, you reduce the tax base by 20%, up to €100,000 of base.
All taxpayers are entitled to this minimum. It reduces the tax base before applying brackets. Over 65: €6,700. Over 75: €8,100.
For each child under 25 living with you with income below €8,000: 1st child €2,400, 2nd €2,700, 3rd €4,000, 4th+ €4,500. Under 3 years: add €2,800 extra.
Up to €1,200/year per child under 3 if you contribute to Social Security. Can be received monthly in advance (€100/month) or included in the declaration.
Sum of all regional deductions you are entitled to apply. For Comunitat Valenciana users, Autónomo Simple calculates this automatically.
The withholdings deducted by your clients during the year (appears on invoices as 'IRPF withholding'). This directly reduces what you owe.
The total of everything you paid in the four quarters of the year through Modelo 130. Directly reduces what you owe in Renta.
The most important box. Can be 'to pay' (you pay the difference) or 'to refund' (the tax authority transfers the excess). If to pay, you can pay 60% now and 40% in November.
Deductions you should not miss
Unlike Modelo 130, Renta can apply personal and family deductions. Many freelancers leave money on the table by not knowing them.
All deductible business expenses: software, training, office supplies, accountant fees, liability insurance, etc.
Basic allowance for yourself (€5,550), plus extra for children (€2,400 first child, €2,700 second...), non-working spouse, or dependent parents.
If you signed your lease before 2015, you may still claim 15% of rent paid (up to €9,040/year). Later contracts: depends on your autonomous community.
Each autonomous community has its own. Comunitat Valenciana has over 20: for birth, rental, disability, large family, health expenses, renewable energy, etc.
80% of the first €250 donated to entities under Law 49/2002, and 40% of the rest (45% if you have been donating for 3+ years).
Up to €1,200/year per child under 3 if you work as a freelancer or employee and contribute to Social Security.
Reduces the general tax base. Limit: the lower of €1,500/year or 30% of net income from work and business activities.
20% to 60% of the amount invested in solar panels or other installations, depending on whether it affects only your home or the whole building.
2025 Renta campaign
If the result is 'to pay', you can split into two instalments: 60% when filing and 40% in November, with no surcharge.
How does the app help?
Autónomo Simple calculates an estimate of your Modelo 100 throughout the year, not just during campaign:
Most common confusions
Do I have to go to the tax office or can I do it online?
Everything is online. Log in to renta.agenciatributaria.gob.es with Cl@ve PIN, digital certificate or reference number. The draft already comes pre-filled with the data the tax authority holds about you.
Do I have to do it myself or can an accountant do it?
You can do it yourself using the AEAT draft if your situation is simple (only business income, no real estate or complex investments). For special situations, a tax advisor will optimise it better.
When do I know if I get a refund or owe money?
When you access the draft in the AEAT app or website, you see the result immediately. Autónomo Simple also gives you an estimate throughout the year so there are no surprises.
I paid Modelo 130 all year — why do I still owe something?
Modelo 130 uses a fixed rate (usually 20%) on profit. Renta applies the real IRPF brackets, which may be higher if you have other income or a high base. The difference is what you pay in June.
What happens if I do not file Modelo 100?
The tax authority will send a demand. If you did not file when required, penalties range from €200 to 150% of the undeclared amount, plus late interest. It is very important to file even if the result is zero.